I.T.A. NO.3564/LB OF 1995 versus I.T.A. NO.3564/LB OF 1995
Income Tax Ordinance 1979 Section 65 Additional Evaluation Service Notice The mandatory appraisal officer made an additional assessment without fulfilling the notice service requirement, which was invalid in law, the service of notice could only be effective if the conditions were met. Subsequently, the Assessment Officer and the Commissioner Income Tax failed to object to this aspect. The proceedings under section 65 of the Income Tax Ordinance, 1979 were declared by the Tribunal as quorum non-judges.
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